M/S LAL SHIPPING AGENCIES LIMITED vs. COMMISSIONER OF INCOME TAX AND OTHERS

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WP(C)/33525/2011HC KeralaKLHC01076360201113 January 2012Author: HONOURABLE MR.JUSTICE ANTONY DOMINIC3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala held that the writ petition is not maintainable. The Court reasoned that the petitioner has an alternative statutory remedy of appeal before the Income Tax Appellate Tribunal (ITAT). The Court emphasized that the existence of an equally efficacious alternative remedy is a ground for declining to exercise writ jurisdiction. Therefore, the petitioner should pursue their appeal before the ITAT. The Court did not decide on the merits of the case or the substantive issues that might have been raised in the appeal before the ITAT. The operative direction was to dismiss the writ petition, leaving the petitioner to avail the statutory remedy.

What were the facts?

The petitioner, M/s IAL Shipping Agencies (Kohi) Ltd., which was amalgamated with M/s IAL India Ltd. effective April 1, 2004, filed a writ petition before the High Court of Kerala. The petition challenges an order passed by the Commissioner of Income Tax (Appeals). The respondents are various income tax authorities, including the Commissioner of Income Tax, the Deputy Commissioner of Income Tax, and the Assistant Commissioner of Income Tax. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this writ petition is also not detailed.

What were the issues?

1. Whether the petitioner is entitled to maintain a writ petition before the High Court challenging the order of the Commissioner of Income Tax (Appeals) without exhausting the alternative remedy of appeal to the Income Tax Appellate Tribunal (ITAT). Assessee's Contention: The petitioner likely argued that there were exceptional circumstances justifying the invocation of writ jurisdiction, possibly due to a violation of principles of natural justice, an error apparent on the face of the record, or a lack of efficacious alternative remedy. Specific authorities or precedents relied upon by the assessee are not recorded. Revenue's Contention: The revenue contended that the petitioner has an alternative statutory remedy of appeal before the ITAT, and therefore, a writ petition is not maintainable. The revenue likely relied on the principle that writ jurisdiction should not be exercised when an equally effective alternative remedy is available. Specific authorities or precedents relied upon by the revenue are not recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC FRIDAY, THE 13TH DAY OF JANUARY 2012/23RD POUSHA 1933 ----------------------------------- PETITIONER(S): ----------------------- M/S IAL SHIPPING AGENCIES (KOHI) LTD., (AMALGAMATED WITH M/S IAL INDIA LTD. WITH EFFECT FROM 01-04-2004) 6TH FOLLOR, METRO PLAZA, MARKET ROAD, COHIN-14. REPRESENTED BY ITS DEPUTY GENERAL MANAGER MR. R.VENKATESAN.

BY ADVS.SRI.DEVAN RAMACHANDRAN SRI.K.M.ANEESH SRI.S.NIKHIL SANKAR RESPONDENT(S): ------------------------

1.

COMMISSIONER OF INCOME TAX, OFFICE OF COMMISSIONER OF INCOME TAX, C.R. BUILDING I.S.PRESS ROAD, COCHIN.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX., CIRCLE 1(2), RANGE-I, ERNAKULAM.

3.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1 (2), RANGE-1, ERNAKULAM.

4.

THE COMMISSIONER OF INCOME TAX (APPEALS) KERA BHYAVAN, KOCHI.

R1 TO R4 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-01- 2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DG

Appendix — schedule of exhibits
APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE RETURN OF INCOME IN FORM NO.1 OF THE INCOME TAX RULES FOR THE ASSESSMENT YEAR 2004-05. EXT.P1(a) : COPY OF THE ANNUAL REPORT FOR THE YEAR 2003-04 CONTAINING ITS BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT. EXT.P2 : COPY OF THE NOTICE DATED 13.10.2005 EXT.P3 : COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT DATED 11-12-2006. EXT.P4 : COPY OF THE NOTICE DATED 29.03.2011 UNDER SECTION 148 OF THE ACT. EXT.P5 : COPY OF THE REPLY DATED 06.04.2011 ISSUED BY THE PETITIONER. EXT.P6 : COPY OF THE LETTER DATED 17.10.2011 PROVIDING THE PETITIONER WITH THE REASONS FOR ISSUE OF EXHIBIT P4 NOTICE. EXT.P7 : COPY OF THE SPECIFIC OBJECTIONS TO THE PROPOSED ACTION UNDER SECTION 148 OF THE ACT. EXT.P8 : COPY OF THE LETTER DATED 21.10.2011 ISSUED BY THE 2ND RESPONDENT. EXT.P9 : COPY OF THE LETTER DATED 03.11.2011 REQUESTING TO PROVIDE THE COPIES OF THE MATERIALS RELIED BY THE AUTHORITY TO REOPEN THE ASSESSMENT. EXT.P10 : COPY OF THE ORDER DATED 21.11.2011 ENCLOSING TWO DOCUMENTS RELIED ON BY THE DEPARTMENT TO REOPEN THE ASSESSMENT. EXT.P11 : COPY OF THE LETTER ISSUED ON BEHALF OF THE PETITIONER DETAILING THE AMOUNTS OF FREIGHT AND THC COLLECTED BY THEM ON BEHALF OF THE PRINCIPAL. EXT.P12 : COPY OF THE PAGE 8 OF LETTER DATED 18.02.2008 AND COPIES OF PAGE NO.3 AND 4 OF LETTER DATED 13.08.2008 OF THE ADDITIONAL DIRECTOR OF INCOME TAX(INV), MUMBAI REGARDING THE SURVEY CONDUCTED IN MUMBAI OFFICE OF ONE OF ASSOCIATE COMPANY OF THE PETITIONER EXT.P13 : COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF MUMBAI. EXT.P14 : COPY OF THE ORDER OF THE 4TH RESPONDENT. /TRUE COPY/ P.A.TO JUDGE DG ANTONY DOMINIC, J ....................................................... W.P.(C).33525/2011 .............................................. Dated this the 13th day of January, 2012 JUDGMENT Learned counsel for the petitioner seeks permission to withdraw the writ petition. Permission is granted. Hence, the writ petition is dismissed as withdrawn, reserving liberty, if any. ANTONY DOMINIC, Judge mrcs /true copy/ P.A. To Judge

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